wirect Labor Variances Bellingham Company produces a product that requires 4 standard direct labor hours per unkat a standard hourly rate of $20 per hour 1f 15,000 units used 61,800 hours et an hourly rate of $19.85 per hour, what is the direct labor (a) rate variance, (b) time variance, and (c) cost variance? Enter a tavorable variance as a negative number using a minus sign and an unfavorable variance as a positive number a. Direct labor rate variance b. Direct labor time variance c. Direct labor cost variance